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    <title>2023 (3) TMI 843 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled that customs duty for Motor Spirit imports should be based on the quantity received in shore tanks, following a precedent set by the Supreme Court. The Tribunal also held that the additional duty under the Finance Act must be included in the basic customs duty for calculating Countervailing Duty. The appellant&#039;s claim was upheld, setting aside the previous order and allowing the appeal. The decision clarified the proper method for customs duty calculation in such cases.</description>
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      <link>https://www.taxtmi.com/caselaws?id=435457</link>
      <description>The Tribunal ruled that customs duty for Motor Spirit imports should be based on the quantity received in shore tanks, following a precedent set by the Supreme Court. The Tribunal also held that the additional duty under the Finance Act must be included in the basic customs duty for calculating Countervailing Duty. The appellant&#039;s claim was upheld, setting aside the previous order and allowing the appeal. The decision clarified the proper method for customs duty calculation in such cases.</description>
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